Due Dates and Requests for Extension

You are required to file your GST returns and pay any tax due by the due dates. You must file a 'Nil' GST return even if there is no business activity during the accounting period.

Due Date for Filing and Payment

Both GST returns and payment are due one month after the end of the accounting period covered by the return. If you are on GIRO plan for GST payment, GIRO deductions are on the 15th day of the month after the payment due date. You may refer to your acknowledgement page for payment details after you have filed.

 Without GIRO planWith GIRO plan for GST payment
GST Accounting PeriodFiling and Payment Due DateFiling Due DateGIRO Deduction Date

Jan - Mar

30 Apr

30 Apr

15 May

Apr - Jun

31 Jul

31 Jul

15 Aug

Jul - Sept

31 Oct

31 Oct

15 Nov

Oct - Dec

31 Jan

31 Jan

15 Feb

Due Dates for Special Accounting Periods

If you are under special GST accounting periods, the deadline to submit your returns is one month from the last date of the special accounting period.

If the GST return is for the special accounting period from 5 Apr 2021 to 5 Jul 2021, the due date to submit your return is 5 Aug 2021.

Penalties for Late Filing and Late Payment

Penalties will be imposed if you are late in filing your GST return and making payment .

Requesting for Extensions

All GST-registered businesses need to put in place systems to track their transactions, and  plan their resources to submit their GST returns on time.

As one month after the end of your accounting period is a reasonable deadline, no extensions will be granted.

Exceptions will only be made for newly registered businesses and for circumstances that fall within the list of acceptable reasons below.

Acceptable Reasons for Extension

No.Acceptable ReasonsExamples of Documents RequiredMaximum extension granted
1Newly GST-registered businesses (1st GST return)Nil1 month
2Breakdown of computer systemIT servicing report2 weeks
3Purchase of new accounting software and/or IT systemTax invoice 
4Key accounting personnel on long medical leave (more than 1 week) or hospitalization leaveMedical/ hospitalisation certificates
5Re-structuring of companyNotice of restructuring, media release

To allow us sufficient time to process your request for extension, please email us at least 3 working days before the filing due date with the supporting documents.

Unacceptable Reasons for Extension

No extension will be granted for the following reasons

No.Reasons Which Are Not Acceptable

1

Staff on maternity leave

2

Director or key accounts personnel is overseas

3

Staff has resigned without proper handover

4

Closing of accounts at year-end

5

New accounts personnel does not know how to handle GST matters

6

No computer

7

Not enough manpower to handle GST matters

Receiving GST Refunds

GST refunds will be credited to your GIRO-linked or Paynow Corporate-linked bank account. If you have signed up for both GST GIRO and PayNow Corporate, the refund will be credited to the GIRO bank account. If you do not have both GIRO arrangement and Paynow Corporate, the refund will be via cheque.

The refund will be made to you within a period equivalent to your prescribed accounting period, from the date the Comptroller receives your GST return.

If you are under a quarterly GST accounting cycle, the refund will be made to you within three months from the date the Comptroller receives your GST return.

This does not apply under certain circumstances such as when you have outstanding GST returns which are not submitted, or when your GST return is being reviewed by our auditor.